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NY K83217

March 2, 2004
CLA-2-73:RR:NC:N1:113 K83217


TARIFF NO.: 7323.99.7000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a chocolate cookware set from China

Dear Md. Dorfman:

In your letter dated February 12, 2004, on behalf of LTD Commodities, LLC., you requested a tariff classification ruling.

The sample you submitted is called the Original Chocolate Factory Cookware Set (item number 18367). The set contains 1 steel double boiler, 1 plastic ladle, 1 squeeze bottle, 1 plastic dipping fork, 1 plastic dipping spoon, 25 plastic sticks, 25 twist ties, 25 plastic dessert bags, and 8 plastic molds. The molds include shapes of teddy bears, patriotic flags, lollipops, flowers, snowmen, spoons with hearts, and dessert cups. The double boiler will be used to melt chocolate, and the molds and accessories, to form and decorate chocolate candy.

The applicable subheading for the Original Chocolate Factory Cookware Set will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.


Robert B. Swierupski

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